Japan tax bulletin

2020

2020 December
The pre-determined notification system for officer remuneration

2020 November
Consumption tax exemption

2020 October
Amendments to the basic corporate tax circulars relating to the COVID-19 outbreak

2020 September
Consumption tax credits for residential rental building purchases

2020 August
Tax reform of filing extension and interest tax

2020 July
Taxation of partnerships in Japan

2020 June
Anti-tax avoidance rule for intercompany dividend exemption and transfer of a foreign subsidiary shares

2020 May
Restriction on the offset of a loss from investments in overseas second-hand buildings, against other types of income

2020 April
Taxation of the Tokyo Olympic and Paralympic Games

2020 March
Taxation of the Japan branch of a foreign corporation

2020 February
Taxation of leasing transactions in Japan

2020 January
Tax credit for salary increase and facility investment